九届全国人大常委会第十二次会议通过了《公路法》修正案,这意味着酝酿已久的燃油税政策不久将付诸实施。征收燃油税是税费改革的突破口,其核心是统一征收和利益再分配,这是一个涉及全局的政策。为保证其顺利实施,需考虑解决几个障碍性问题,以提高政策的可操作性,把这件关系国计民生的大事做好。一、实施燃油税政策可能出现的问题燃油税把过去分散“收费”和各级政府均具有的一定分配权,变成统一征收和统一分配的“收”与“分”的机制。中央政府具 The Twelfth Meeting of the Ninth NPC Standing Committee passed an amendment to the Highway Law, which means that the long-awaited fuel tax policy will soon be implemented. The levying of fuel tax is a breakthrough in the reform of taxes and fees. The core of the levy is the uniform collection and the redistribution of benefits. This is a policy concerning the overall situation. In order to ensure its smooth implementation, it is necessary to consider resolving several obstacles so as to enhance the operability of the policy and do a good job in relation to the national economy and the people’s livelihood. First, the possible implementation of the fuel tax policy Fuel tax to disperse the past “charges” and at all levels of government have a certain distribution of rights into a unified collection and distribution of the “revenue” and “points” mechanism. Central government with